本文旨在探討臺灣衛生行政制度形成之過程，著重衛生行政系統及其組織內部結構之變遷。同時，從比較近代日本衛生行政制度的角度，適切掌握臺灣衛生行政制度的特色。研究結果指出，其一，在臺灣的地方衛生行政，除了各級地方行政機關首長外，未有警察行政以外組織參與之；其二，明治34年（1901）行政組織改革後，新設的總督府民政部警察本署掌理中央衛生行政；其三，因警察本署設有現役警察官吏，故中央衛生行政機關不僅是監督機關，且具執行機關的角色；其四，警察本署利用經由地方官廳迄至基層行政機關的警察指揮系統，使衛生行政形成滲透基層社會的體制。職是之故，本文將明治34年（1901）視為臺灣衛生行政制度的轉折點，同時呈現臺灣警察行政機關所賦予較大的衛生行政監督和執行權限。

This article aims to explore the formation of sanitary administrative system in Taiwan, centering on the sanitary administrative system and the structural change inside its organization. Also, it attempts to figure out the characteristics of sanitary administrative system in Taiwan, from the perspective of a comparison with the modern sanitary administrative system in Japan. In fact, this study shows several results. First, in Taiwanese local sanitary administration only the police administration was in charge of the sanitary administration, and there was no other authority took charge of it except the chiefs of local governments. Second, in Meiji 34th (1901), after the reform of administrative organization, the central sanitary administration was conducted by the Police Department of Civil Department of Taiwan Governor-General. Third, due to police officers were assigned in the Police Department, the central sanitary administration in Taiwan was not only a supervisory authority but also an implementing one. Fourth, the Police Department utilized the police command system through the local governments to the bottom administration. It made the sanitary administration transform into a unitary system which could penetrate the bottom society. Therefore, it could be said that Meiji 34TH is a significant turning point of sanitary administrative system in Taiwan. Likewise, it shows that the sanitary administrative authority in Taiwan possessed bigger power to supervise and implement the sanitary administration.